While a Retailer Planned to Have a 20 Percent Return

Multiple Choice

While a retailer planned to have a 20 percent return on its net worth,actual return on net worth was only 15 percent.An analysis of this performance measure revealed that the firm's operating costs were much higher than expected.The analysis performed by the retailer is ________.

A) scenario analysis
B) gap analysis
C) benchmarking
D) variance analysis